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DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA [PDF]

open access: possibleJournal of Applied Economic Sciences, 2011
The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid
Mihail ANTONESCU, Ligia ANTONESCU
openaire  

Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation [PDF]

open access: possibleFinance - Challenges of the Future, 2010
There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of ...
Marius HERBEI, Sorin DUDAS, Aura COSTEA
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